In the past 20 years, there has been a large increase in the studies related to Corporate Social Responsibility (CSR). The environment in which companies operate has an impact on their CSR approach. The legal system and cultural values, alongside corruption level, human development, and gender equality propensity in a country, impact CSR practices and the disclosure of related information. The objective of this study is to conduct a systematic literature review that allows for analyzing the relationship between CSR, institutional environment – measured by cultural dimensions and legal system - corruption, human rights, and gender equality. The research was conducted on the Web of Science database. Our final sample consists of 210 scientific articles published in peer-reviewed journals classified as Q1 or Q2, between 2000 and 2022. The results show that CSR is conditioned by the institutional environment through both the legal system and cultural values. It is observed that the country's corruption level, as well as its propensity towards human rights and gender equality, influences the CSR practices adopted by companies in each of these pillars of social responsibility.
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